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            "text": "KENTUCKY STATE UNIVERSITY",
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            "text": "Policies and Regulations",
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            "text": "POLICY TITLE:\nAnnual Financial Statement Audit"
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            "text": "APPLIES TO:\nBoard of Regents, Executive Management, Finance & Administration"
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            "text": "ADMINISTRATIVE AUTHORITY:\nDivision of Finance & Administration\nChief Financial Officer (CFO)"
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            "text": "APPROVED BY:\nKentucky State University Board of Regents"
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            "text": "EFFECTIVE DATE: August 8, 2025",
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            "text": "NEXT REVIEW DATE:\nAugust 8, 2028"
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            "text": "As required by Kentucky Revised Statutes and the bylaws of Kentucky State University (KSU), the university shall undergo a financial statement audit on an annual basis. The purpose of this audit, conducted by an independent organization, is to render an objective opinion on the fairness and accuracy of the university's financial condition. This policy outlines the governance structure for the selection of the auditor and the review and approval of the annual audit."
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            "text": "DEFINITIONS:",
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            "text": "Independent Auditor",
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            "text": "A certified public accounting firm selected in accordance with the Kentucky Model Procurement Code to examine KSU's financial statements and provide an objective opinion."
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            "text": "PROCESS:",
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